TERMIUM Plus®
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DROP SHIPMENT GOODS [1 record]
Record 1 - internal organization data 2026-03-04
Record 1, English
Record 1, Subject field(s)
- Taxation
- Federal Administration
- Customs and Excise
Record 1, Main entry term, English
- drop-shipment of goods
1, record 1, English, drop%2Dshipment%20of%20goods
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- drop shipment of goods 1, record 1, English, drop%20shipment%20of%20goods
correct, noun
- drop-shipment 1, record 1, English, drop%2Dshipment
correct, noun
- drop shipment 1, record 1, English, drop%20shipment
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[For tax] purposes, a drop shipment of goods occurs where a registrant makes a supply to an unregistered non-resident of either goods by way of sale in Canada or a commercial service in respect of goods, and then transfers physical possession of the goods in Canada either to another person on behalf of the non-resident or to the non-resident. 1, record 1, English, - drop%2Dshipment%20of%20goods
Record 1, Key term(s)
- dropshipment of goods
- dropshipment
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Administration fédérale
- Douanes et accise
Record 1, Main entry term, French
- livraison directe de produits
1, record 1, French, livraison%20directe%20de%20produits
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- livraison directe 1, record 1, French, livraison%20directe
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] aux fins de la [taxe], il y a livraison directe de produits lorsqu'un inscrit effectue au Canada, à un non-résident non inscrit, la fourniture par vente d'un produit ou d'un service commercial relatif au bien, puis transfère la possession matérielle du produit au Canada à une autre personne pour le compte ou au non-résident. 1, record 1, French, - livraison%20directe%20de%20produits
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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